Blog & Columns | Pavan Geraedts

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Dutch tax ×

Separation Splits the Household Before the Tax Records Catch Up

Sep 23, 2026 Ledger & Tax

For founders, separation can alter fiscal partnership, cash flow, maintenance, business ownership, addresses and access rights before official records catch up.

Business ownership Dutch tax Entrepreneurship LEDGER & TAX Separation cash flow fiscal partnership

Box 3’s Moving Future Cannot Fund Today’s Business Decisions

Sep 23, 2026 Ledger & Tax

Box 3 policy is changing, but provisional assessments already affect private reserves and decisions inside the BV. Reliable records and conservative cash planning remain essential.

Dividends Dutch tax LEDGER & TAX box 3 business governance private liquidity tax records

The 2027 Tax Shift Leaves Old Business Assumptions Exposed

Sep 23, 2026 Governance

Paolo Maria Pavan

The Dutch tax changes planned and proposed for 2027 expose gaps between profit, taxable income, owner drawings, payroll costs and genuinely available cash.

Dutch tax GOVERNANCE cash flow company cars payroll small business

The Zzp Invoice May Hide a Second Labour Cost

Sep 22, 2026 Ledger & Tax

A zzp invoice may look like an external cost while the working relationship creates payroll-tax exposure. Dutch enforcement makes that mismatch a direct cash concern.

Dutch tax LEDGER & TAX Self-employment cash flow labour costs payroll tax zzp

Prinsjesdag Plans Need Dates Before They Enter Your 2027 Budget

Sep 22, 2026 Ledger & Tax

A practical Prinsjesdag checklist for separating current payroll action from proposals affecting the 2027 budget, pricing, cash flow and tax.

2027 budget Dutch tax LEDGER & TAX Prinsjesdag business planning cash flow payroll

A Contractor Agreement Cannot Outrun the Working Week

Sep 21, 2026 Compliance

Paolo Maria Pavan

A signed contractor agreement is not decisive when daily instructions, working patterns and commercial reality point elsewhere. Dutch businesses should reassess assignments as they evolve.

COMPLIANCE Dutch tax Employment status contractors small business zzp

Tax Plan Headlines Can Distort the Cash You Actually Have

Sep 21, 2026 Ledger & Tax

Dutch Tax Plan 2027 proposals may affect deductions, investment incentives and employee options, but businesses should not treat proposed tax savings as available cash.

Dutch tax LEDGER & TAX Tax Plan 2027 business planning cash flow startersaftrek tax compliance

One Employment Settlement Can Carry Three Different Tax Stories

Sep 21, 2026 Ledger & Tax

An employment settlement may combine wage repayment, statutory interest and legal costs in one transfer. Employers should preserve each component’s separate legal, payroll and accounting treatment.

Accounting Dutch tax Employment settlements LEDGER & TAX Negative wage Statutory interest payroll

The Hidden Cash Gap Between Foreign Dividends and Dutch Tax Credits

Sep 9, 2026 Ledger & Tax

A Hoge Raad referral exposes the cash gap created when foreign-tax relief is applied before Dutch tax credits in the box 3 calculation.

Double taxation Dutch tax Foreign dividends LEDGER & TAX box 3 tax credits withholding tax

Foreign Money Leaves a Longer Trail Through the Dutch Tax System

Sep 4, 2026 Ledger & Tax

The €139 million recovered through Dutch enforcement shows why foreign ownership, cross-border funding and crypto records must remain coherent and accessible.

DAC8 Dutch tax LEDGER & TAX UBO register crypto reporting foreign assets tax compliance

When Interest Leaves the Bank but Not the Tax Bill

Sep 1, 2026 Ledger & Tax

Dutch interest-deduction limits can separate the cash cost of debt from its tax benefit, especially in property and cross-border structures.

Dutch tax LEDGER & TAX Property financing cash flow corporate tax earnings stripping interest deduction

A Tax Correction May Change Both Partners’ Calculations

Sep 1, 2026 Ledger & Tax

A Dutch Supreme Court ruling broadens the allocation choices available to fiscal partners after a lawful additional assessment, requiring a joined-up review of tax and liquidity.

Dutch tax LEDGER & TAX box 3 fiscal partners income tax navordering tax governance

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